Page 1
CENTURY 21 ACCOUNTING © Thomson/South-Western
March 13, 2014March 13, 2014
EQ: How do you create a Chart of Accounts and how do you post entries to a General Ledger?
DO NOW: start working on vocabulary
LEARNING ACTIVITY: Vocabulary Preview Sheet Start 4-1 notes
HOMEWORK:
EXIT TICKET: WOW handout
1
LESSON 4-1
Page 2
CENTURY 21 ACCOUNTING © Thomson/South-Western
JANUARY 30, 2013JANUARY 30, 2013
EQ: How do you create a Chart of Accounts and how do you post entries to a General Ledger?
DO NOW: start working on vocabulary
LEARNING ACTIVITY: “Whacky Wheel” Wednesday Go over 4-1 OYO
HOMEWORK:
EXIT TICKET: WOW handout
2
LESSON 4-1
Page 3
CENTURY 21 ACCOUNTING © Thomson/South-Western
LESSON 4-1LESSON 4-1
Preparing a Chart of Accounts
Page 4
CENTURY 21 ACCOUNTING © Thomson/South-Western
4
LESSON 4-1
RELATIONSHIP OF A T ACCOUNT RELATIONSHIP OF A T ACCOUNT TO AN ACCOUNT FORMTO AN ACCOUNT FORM page 91
Balance columns
Page 5
CENTURY 21 ACCOUNTING © Thomson/South-Western
5
LESSON 4-1
CHART OF ACCOUNTSCHART OF ACCOUNTS page 92
Page 6
CENTURY 21 ACCOUNTING © Thomson/South-Western
6
LESSON 4-1
ACCOUNT NUMBERSACCOUNT NUMBERS page 92
Page 7
CENTURY 21 ACCOUNTING © Thomson/South-Western
7
LESSON 4-1
1. Write the account title.
2. Write the account number.
OPENING AN ACCOUNT OPENING AN ACCOUNT IN A GENERAL LEDGERIN A GENERAL LEDGER page 94
11 22
Page 8
CENTURY 21 ACCOUNTING © Thomson/South-Western
8
LESSON 4-1
TERMS REVIEWTERMS REVIEW
ledger general ledger account number file maintenance opening an account
page 95
Page 9
CENTURY 21 ACCOUNTING © Thomson/South-Western
LESSON 4-2LESSON 4-2
Posting Separate Amountsfrom a Journal to aGeneral Ledger
Page 10
CENTURY 21 ACCOUNTING © Thomson/South-Western
10
LESSON 4-2
1. Write the date. 4. Write the new account balance.
2. Write the journal page number.
3. Write the debit amount.
5. Return to the journal and write the account number.
POSTING AN AMOUNT POSTING AN AMOUNT FROM A GENERAL DEBIT COLUMNFROM A GENERAL DEBIT COLUMN page 96
33 5511
2244
Page 11
CENTURY 21 ACCOUNTING © Thomson/South-Western
11
LESSON 4-2
POSTING A SECOND AMOUNT POSTING A SECOND AMOUNT TO AN ACCOUNTTO AN ACCOUNT page 97
335511
22
44
1. Write the date. 4. Write the new account balance.
2. Write the journal page number.
3. Write the debit amount.
5. Return to the journal and write the account number.
Page 12
CENTURY 21 ACCOUNTING © Thomson/South-Western
12
LESSON 4-2
POSTING AN AMOUNT POSTING AN AMOUNT FROM A GENERAL CREDIT COLUMNFROM A GENERAL CREDIT COLUMN page 98
33
5511
44
1. Write the date. 4. Write the new account balance.
2. Write the journal page number.
3. Write the credit amount.
5. Return to the journal and write the account number.
22
Page 13
CENTURY 21 ACCOUNTING © Thomson/South-Western
13
LESSON 4-2
TERM REVIEWTERM REVIEW
posting
page 99
Page 14
CENTURY 21 ACCOUNTING © Thomson/South-Western
LESSON 4-3LESSON 4-3
Posting Column Totalsfrom a Journal to aGeneral Ledger
Page 15
CENTURY 21 ACCOUNTING © Thomson/South-Western
15
LESSON 4-3
CHECK MARKS SHOW THAT AMOUNTS CHECK MARKS SHOW THAT AMOUNTS ARE NOT POSTEDARE NOT POSTED page 100
Check mark indicates that amounts ARE NOT posted individually.
Check mark indicates that amounts ARE NOT posted individually.
Check mark indicates that general amount column totals ARE NOT posted.
Check mark indicates that general amount column totals ARE NOT posted.
Page 16
CENTURY 21 ACCOUNTING © Thomson/South-Western
16
LESSON 4-3
POSTING THE TOTAL POSTING THE TOTAL OF THE SALES CREDIT COLUMNOF THE SALES CREDIT COLUMN page 101
11
44
1. Write the date. 4. Write the new account balance.
2. Write the journal page number.
3. Write the column total.
5. Return to the journal and write the account number.
2233 55
Page 17
CENTURY 21 ACCOUNTING © Thomson/South-Western
17
LESSON 4-3
POSTING THE TOTAL POSTING THE TOTAL OF THE CASH DEBIT COLUMNOF THE CASH DEBIT COLUMN page 102
11
44
1. Write the date. 4. Write the new account balance.
2. Write the journal page number.
3. Write the column total.
5. Return to the journal and write the account number.
225533
Page 18
CENTURY 21 ACCOUNTING © Thomson/South-Western
18
LESSON 4-3
POSTING THE TOTAL POSTING THE TOTAL OF THE CASH CREDIT COLUMNOF THE CASH CREDIT COLUMN page 103
11
44
1. Write the date. 4. Write the new account balance.
2. Write the journal page number.
3. Write the column total.
5. Return to the journal and write the account number.
2255
33
Page 19
CENTURY 21 ACCOUNTING © Thomson/South-Western
•Do Now/Warm-Up:• List the five steps to post transactions from a Journal to General Ledgers.•True/False: Separate amounts in general amount columns are not posted individually.•True/False: The first digit of account numbers for accounts in the owner’s equity ledger division is 3.
•Go over 4-4 Work Together:Workbook Page 65, textbook page 109
•4-4 On Your Own:Workbook Page 65, textbook page 110
4-1 Application Problem (Chart of Accounts) – (graded assignment 50 pts)Workbook Page 67, textbook page 111
Exit Ticket - handout
AGENDA – Thursday, February 9, 20124-4 EQ: How do you journalize and post a How do you journalize and post a correcting entry?correcting entry?
Page 20
CENTURY 21 ACCOUNTING © Thomson/South-Western
FEBRUARY 5, 2013FEBRUARY 5, 2013
20
LESSON 4-1
EQ: Why is it necessary to post to a general ledger?
DO NOW: ½ sheet
LEARNING ACTIVITY:• Finish 4-2 and 4-3 Work Together• Do 4-2 and 4-3 On Your Own• Finish 4-1 Application Problem
HOMEWORK: x-word puzzle
EXIT TICKET: Post-it (parking lot)
Page 21
CENTURY 21 ACCOUNTING © Thomson/South-Western
FEBRUARY 8, 2013FEBRUARY 8, 2013
21
LESSON 4-1
EQ: Why is it necessary to post to a general ledger?
DO NOW: ½ sheet
LEARNING ACTIVITY:• Go over 4-3 On Your Own - postings• Go over Chapter 4 Preview Sheet• Website to review vocabulary
• Accountingxtra.swlearning.com
HOMEWORK: none
EXIT TICKET: Post-it (parking lot)
Next Quiz: Tuesday, February 12
Page 22
CENTURY 21 ACCOUNTING © Thomson/South-Western
FEBRUARY 12, 2013FEBRUARY 12, 2013
22
LESSON 4-1
EQ: Why is it necessary to post to a general ledger?
DO NOW: ½ sheet
LEARNING ACTIVITY:• Chapter 4 quiz• 4-2 and 4-3 Application Problem (APLIA) – Week 25
HOMEWORK: none
EXIT TICKET: Post-it (parking lot)
Next Test: Chapter 4 Test, Tuesday, February 19
Page 23
CENTURY 21 ACCOUNTING © Thomson/South-Western
FEBRUARY 15, 2013FEBRUARY 15, 2013
23
LESSON 4-1
EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer
LEARNING ACTIVITY:• 4-2 and 4-3 Application Problem (APLIA) – Week 25• Chapter 4 Study Guide – Week 25 • Chapter 4 on-line quiz: accountingxtra.swlearning.com• Go over quiz (bananas)
HOMEWORK: study for test
EXIT TICKET: Post-it (parking lot)
Next Test: Chapter 4 Test, Tuesday, February 19
Page 24
CENTURY 21 ACCOUNTING © Thomson/South-Western
LESSON 4-4LESSON 4-4
Completed Accounting Forms and Making Correcting Entries
Page 25
CENTURY 21 ACCOUNTING © Thomson/South-Western
25
LESSON 4-4
JOURNAL PAGE JOURNAL PAGE WITH POSTING COMPLETEDWITH POSTING COMPLETED page 105
Page 26
CENTURY 21 ACCOUNTING © Thomson/South-Western
26
LESSON 4-4
MEMORANDUM MEMORANDUM FOR A CORRECTING ENTRYFOR A CORRECTING ENTRY page 108
Page 27
CENTURY 21 ACCOUNTING © Thomson/South-Western
27
LESSON 4-4
JOURNAL ENTRY JOURNAL ENTRY TO RECORD A CORRECTING ENTRYTO RECORD A CORRECTING ENTRY page 108
44
Source DocumentSource Document
33CreditCredit
11 DateDate 22 DebitDebit
November 13. Discovered that a payment of cash for advertising in October was journalized and posted in error as a debit to Miscellaneous Expense instead of Advertising Expense, $140.00. Memorandum No. 15.
Page 28
CENTURY 21 ACCOUNTING © Thomson/South-Western
28
LESSON 4-4
TERM REVIEWTERM REVIEW
correcting entry
page 109
Page 29
CENTURY 21 ACCOUNTING © Thomson/South-Western
FEBRUARY 19, 2013FEBRUARY 19, 2013
29
LESSON 4-1
EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer and review for test
LEARNING ACTIVITY:• Chapter 4 Test (APLIA)• Read over Chapter 5
HOMEWORK: none
EXIT TICKET: Post-it (parking lot)
Page 30
CENTURY 21 ACCOUNTING © Thomson/South-Western
April 15, 2014April 15, 2014
30
LESSON 4-1
EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer and review for test
LEARNING ACTIVITY:• Go over Study Guide• Posting quiz• Chapter 4 On-line quiz
• Accountingxtra.swlearning.com
HOMEWORK: none
EXIT TICKET: Post-it (parking lot)
Page 31
CENTURY 21 ACCOUNTING © Thomson/South-Western
May 5, 2014May 5, 2014
31
LESSON 4-1
EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer and review for test
LEARNING ACTIVITY:• Review posting• Posting quiz• Chapter 4 On-line quiz
• Accountingxtra.swlearning.com
HOMEWORK: study – Chapter 4 Test Wednesday
EXIT TICKET: Post-it (parking lot)
Page 32
CENTURY 21 ACCOUNTING © Thomson/South-Western
April 11, 2014April 11, 2014
32
LESSON 4-1
EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer
LEARNING ACTIVITY:• APLIA – 4-1 Application Problem – (Week 32)• APLIA – 4-2 Application Problem – (Week 32)• APLIA – 4-3 Application Problem – (Week 32)
HOMEWORK: none
EXIT TICKET: Post-it (parking lot)
Page 33
CENTURY 21 ACCOUNTING © Thomson/South-Western
May 7, 2014May 7, 2014
33
LESSON 4-1
EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer
LEARNING ACTIVITY:• Chapter 4 Test
HOMEWORK: none
EXIT TICKET:
Page 34
CENTURY 21 ACCOUNTING © Thomson/South-Western
May 9, 2014May 9, 2014
34
LESSON 4-1
EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer
LEARNING ACTIVITY:• Chapter 4 Test – Week 36• Make-up work
HOMEWORK: none
EXIT TICKET: